Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.2 - Distributor's License Tax
Rule 18.15.204 - DISTRIBUTOR'S RECORDS

Universal Citation: MT Admin Rules 18.15.204

Current through Register Vol. 18, September 20, 2024

(1) Every distributor importing, manufacturing, refining, dealing in, transporting, or storing fuel in this state must maintain and keep records, receipts, invoices, including electronic format data, and other pertinent papers the department requires. Every distributor must provide for a period of three years the following:

(a) stock summary showing the monthly totals for the gallons of all gasoline, special fuel, or aviation fuel handled within this state with an analysis as to inventories, receipts, sales, use, transfers, and shipments; and

(b) receipt journals, refinery production journals, sales journals, and copies of all invoices, bills of ladings, or other documents of supporting information.

(2) Every refinery and terminal in the state must submit to the department monthly a copy of each bill of lading issued at the time of withdrawal, or the terminal operator report, upon request. The department may waive the hard copy in lieu of electronic filing format.

AUTH: 15-70-104, 15-70-115, MCA; IMP: 15-70-112, 15-70-113, 15-70-114, 15-70-115, 15-70-411, MCA

Disclaimer: These regulations may not be the most recent version. Montana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.